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2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 1 - General Provisions
§ 48-5-11. Situs for returns by residents
Universal Citation: GA Code § 48-5-11 (2018)
- Unless otherwise provided by law, all:
(1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and
(2) Personal property of a resident individual shall be returned for taxation to the tax commissioner or tax receiver of the county where the individual maintains a permanent legal residence.
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